Last year, HMRC (quite rightly) sent demands to me stating that I needed to complete tax returns going back to 2008/9 and 2009/10. These were completed (by my accountant). One of these years showed a loss of c£20,000. The returns were submitted to HMRC, along with other more recent tax returns. HMRC then notified me that these specific returns for the years mentioned above, are 'time barred', and cannot be used to calculate tax owing. They consequently hit me with a £26,000 tax bill. All the advice I read at the time, and HMRC's own advice by telephone, suggested that I should make a payment arrangement first, argue the toss second - which is what I did. I subsequently set up a payment arrangement of £500 per month, which I could afford at the time. I subsequently sent to HMRC a SAR, to include transcripts of all telephone conversations, in order that I could determine what they'd told me - with a view to compelling them to take into account the loss on my accounts of £20,000. On 11 May, I received an email from them to confirm receipt of the SAR, pointing out that they had 40 days with which to comply with the SAR. Needless to say, 40 days expired on 20 June 2015, and nothing has been heard from HMRC. So I can't challenge the debt as I evidence upon which I might rely is being withheld. My financial circumstances have now changed to the extent that I can no longer afford £500 per month - on a debt that I can't challenge. SOOOOOO.....What options do I have? 1. How can I hold HMRC responsible for not complying with their legal requirement under the DP ACT to respond to the SAR within 40 days? 2. Can / should I stop the repayment based on 1. above? 3. Regardless of 1 and 2 above, I can no longer afford £500pm..... Any advice and guidance would be much appreciated.